Tax policy analysis


OECD Tax Policy Reviews: Lithuania 2022

EU Funded Note This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. This report provides a comprehensive assessment of Lithuania’s tax and benefit system and recommendations for tax reform. It outlines the country's key economic and tax challenges and assesses the effects of taxation on employment. A special focus is given to the taxation of self-employed individuals.

Published on December 15, 2022

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Executive summary
Policy options for reform
Setting the scene for tax reform
The design of the tax and benefit system in Lithuania
The incentives to work in Lithuania
The taxation of self-employed individuals
Methodological notes
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